Charity Reglstratlon No. 1094905
Company Registration No. 03387617 (England and Wales
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES. REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
••••sussex
• • • • Community
• • • • Development
0 O 0 O Association

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J Cotnish (Chair)
H Macaulay (Treasurer)
D Osbom
A Shields
I SullNan
E Wagstaff
S Williams
Chief Executlve Officer
P Shimmin
Charity number
1094905
Company number
03387617
Princlpal address and registered office
Denton Island Community Centre
Denton Island
Newhaven
East Sussex
BN9 9BA
Audltors
TC Group
The Coutyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
Bankers
HSBC
94 Temiinus Road
Eastboume
East Sussex
BN213ND

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
CONTENTS
Page
Trustees. report
Statement of trustees, responsibiltties
Independent aLKlitors' reporl
10
Statement of financial activities (including income & expenditure
report)
14
Balance sheet
15
statemenl of cashftows
16
Notes to the accourrts
17

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report and accounts for the year ended 31 March 2024. which are also prepared to
meet the requirements for a directors. report and accounts for Companies Act purposes.
The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts
and comply with the charity's Memorandum and Artides of Association. the Companies Act 2006 and Accounting
and Reporting by Charities.. Statement of Recommended Practi￿ (Charities SORP {FRS 102) effective 1 January
2019).
1. Structure* governance and management
SCDA is an independent registered charity {1094905). company (03387617) limited by guarantee and a
development trust delivering a range of projects to meet the needs of the community across Sussex.
SCDA is a membership organisation of voluntary and community groups- currently we have 70 member groups.
The Board of up to 12 volunteer trustees is elected fr￿n individuals nominated by the member groups or co-opted
for specific S￿.1[S to oversee our activities.
The Trustees have delegated the day-to-day management of the charity lo the Chief Executive Officer. The work
streams eaGh have a Programme Manager who participate with the Finance Director and HR Director in the
Senior Management team. Projects also benefit from advisory 'Steering Groups, made up of local partner
organisations and users.
The trustees, who are also the directors for the purpose of company law, and who Served during the year were:
John Comish {Chair)
W Green (resigned 23 July 2023)
A Langford-Hebbelinck (resigned on 6 December 2023)
Helen Macaulay (Treasurer)
Ruari Mccourt (resigned, subsequent to the year end. on 30 May 2024)
Sarah Monk (resigned 2 August 2023)
Daniel Osbom
Andrew Shields
loni Sullivan
Edward Wagstaff
Sean Williams
None of the trustees has any beneficial inlerest in the company.
2. Rlsk
SCDA'S Board of TTUStees regularly reviews different aspects of the potential iisks to the charity and lake steps
to minimise the likelihood of Fisk factors actually occurrbng and to minimise their effects should any occur.
Risk is Managed through a Risk Management Policy. which includes the maintenance of a risk register which
identifies and rates SCDA-wde and project specific risks and appropriate mitigation strategies. The risk register
is reviewed and updaled on a quarterly basis and presented to the Finance Sub Committee and Board.
The charity faces the following types of risk:

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
2.1 Financial sustalnabili
SCDA receives funding from a variety of different sources. The grants and contracts are for varying periods and
amoun15 and, like any chartty, it requires constantwork to maintain the requiredjigsaw of income to pursue SCDA s
charitable aims. SCDA works to mitigate the risks of short-temi funding through soual enterprise, the development
of an income-generating asset base, the development of best practice models of service delivery, contracting,
continuous cycle offundraising and by avoidance of overdependence on any single funder. SCDA are aware ofthe
need for contingency planning to ensure resilience in a period of economic constraint. the ending of longer-term
nding streams, changes in the funding landscape, perfomiance under payment by results contracts and the
impacts of inflalion Having no expectation of slatLrtory core fijnding has minimised the vulnerability of SCDA to
statutory grant funding cuts. The Board. Finance. Audit and Risk Sub Committee. the Senior Management Team
and Programme Management all address financial sustainability on a regular basis.
2.2 Com
liance
2.2.1 Finance systems
SCDA has a very flat management structure with a small finan￿ team, led by a Finance Director. SCDA works to
mitigate risks through the operation of effective finance and reporting systems to the Board. Finance, Audit and Risk
Subcommittee, the Senior Management Team and Programme Managers., annual budgets in each project area and
the involvement of Programme Managers in budgetary control. The basis of reporting is a rolling full year forecast
that is updated on a regular basis with analysis of varian￿S from the annual Board approved budget. Contract
outputs, impact and outcomes and the perfonnance of Payment by Results wntracts are monitored closely to meet
contract requirements.
2.2.2 Health and Safety
SCDA is responsible for the operation of a broad range of projects operating across East Sussex, which require
vigilance to meet the needs of paid staff, volunteers arKI the predominantly vulnerable client group_ A
comprehensive overarching summary risk assessment across all activities is carried out annually with half yearly
reviews. The Health and Safety risks of each project area are reviewed on a quarterly basis, with additional risk
assessments for all new activities, premises and workstations. Each project area has a H8alth and Safety
representative, who is trained, conducts risk assessments and attends quarterly Health and Safety meetings. SCDA
operates clear lone working policies, parts"cularly important for oUt￿a¢h seNice delivery. There is a rolling
programme of compliance training for all staff and volunteers. which indudes First Aid and Safe Lifting & Handling.
All project areas work to methods and procedures including dealing with critical inadents with appropriate
procedures for each professional area. Health and Safety policy and procedures continue to be reviewed to meet
amendments to central Government guidance related to the pandemic.
2.2.3 Chlld prote¢tlon and adult safeguarding
DBS checks are carried aut for all staff. volunteers and trustees where the role requires, with enhanced checks for
relevant staff and any volunteers undertaking regulated activities. All Ch￿kS are kept on file. DBS checks are
renewed every 3 years. All slaff and volunteers are trained in safeguarding, child protection and working with
vulnerable adults and in SCDA policies and Pro￿dures. Policies and procedures are regularly reviewed to ensure
statutory compliance and best practi￿ including Serious Incident reporting. The nominated Irained and experienced
safeguarding lead from the tnanagement team convenes regular meetings to review practice with relevallt service
area leads. They liaise wth the Board nominated safeguarding lead.

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
2.2.4 Data protection
SCDA policy and procedures address compliance with data protection requirements, including training for staff and
regular staff briefings. All staff have been trained in the requirements of the General Dala Prolecb'on RegLJlation
(GDPR)
2.3 Human resource mana
ement
SCDA employs across a wide skill base and experiences fluctuations in recruiting appropriately experienced and
qualified staff and volunteers across that skills range. To mitigate this, SCDA employs a MCIPD qualified HR
Director wilh 27 years, experience. supported by qualified and experienced HR protessionals and drawing on the
HR expertisewthin the Board as required. SCDA is a significant employerwith a numberof part time and sessional
slaff, as well as significant numbers of volunteers. There 15 an 8nnual review of policies and procedures contained
in the staff handbook and updates are approved by the Board. Line managers exercise a standard process of staff
and volunteer supervision and appraisal. which additionally identifies training needs for personal development and
for compliance. SCOA compliance and development training is coordinaled by the HR Director. The HR &
Governance sub committee meets regularfy reporting to the full Board. working to the realisation of th8 SCDA
People Plan. All staff are given induction and access to training. Succession planning is in pla￿ for all senior posts,
particularly wth the development of a robust Management team. A rolling programme of review of all job
descriptions ensures they accurately reflectjob roles, with benchmarking of salaries and systematicjob evaluations.
All posts are appointed wtthin the SCDA established pay banding system. The risks attached to inability to recruit
suitably skilled, qualified and experienced staff for specialist roles are mits'gated by tPEse measur8s.
2.4 Im
2.4.1 Qualtty assurance
SCOA obtains approprrate extemal quality assurance for project areas. SCDA achieved IAG Matrix re-accreditation
for all services in January 2023. The nursery arKI crèche provision is registered with and inspected by Ofsted with
a Good judgemenl in July 2019. Counselling ServI￿S are registered to BACP standards. The Continuous Quality
Improvement staff group coordinates quality assurance including acts.ons to assess the impact of services and
achievement of key perfomiance indicators agreed by the Board annually against the 3-year vision 2023-25.
2.4.2 Impact assessment
The SCDA Board receives regular reports on the impact ot service delivery across all programme areas, SCDA
works with a number of academic institutions and evaluation partners on research to assess and validate the impact
of services. A database is being rolled out to improve SCDA capacity to record impact measures wthin '7 Pillars,
assessing community and individual impact.
2.5 Re
utation
2.5.1 Community relations
SCDA works within local communities across the county. across communities of interest and with VCSE partners.
Each project area has a system for gathering user feedback and feeding that into project planning and delivery.
2.5.2 Partnership working
SCDA delivers a number of prqects in partnership wth other charitable, ststutory and commercial organisations.
Before partnering with any organisation SCDA ensures that the partner shares SCDA'S commilment to quality and
impact. An annual community impact survey rewews partner and community perceptions.

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
2.6 Governance
2.6.1 Board
SCDA'S Board has identtfied the skills required for Board effectiveness and has been pro-actively recnJiting new
Board membership to meet relevant skills. Clear recruitment procedures for new Board members, a comprehensive
induction process, identification of skills gaps and the assessment and implementation Df training for Board
members have developed the Board skill base. Board members agree to a Code of Conduct to address potential
conlTicls of interesl and loyalties and maintain annual declarations of interest and declarations of interest at each
Board meeting. Issues of governance are addressed through the HR and G0vema￿e Subcommittee ané an annual
review of Board effectiveness and audit of skills within the Charty Governance Code.
Board meetings are held at least four times a year with reports generated through 3 Subcommittees meeting
additionally., Finance. Audit and Risk; HR and Governan￿. Impact and Project Development. The Chair and Chief
Executive attend all 3 Subcommittees to ensure integration.
2.6.2 Strategy
The overall direction of SCDA'S activities is set and managed through a 3-year strategic planning cycle. The Board
reviews progress in delivering the Wision 2023-25 through quarterly KPI reports and annual review.
2.7 Business continul
2.7.1 Premlses
SCDA operates from 10 sites and delivers services in a range of outreach locations across East Sussex. SCDA
mitigates risk through the operation of a business continuity policy.
2.7.2 IT
SCDA has robust policies to maximise data security and minimise the risk of unauthorised access to or loss of data
stored electronically. All data is stored ￿ntrallY in encrypted fomi on duplicated servers and is backed up daily.
Management of the charity's IT systems is outsourced to a reputable managed IT support provider.
3. Objecttves and activitles
The Charity's objects are to promote for the public benefit regeneration in an area of s(￿[al and economic deprivation
particularly in Sussex, by
a) the relief of poverty.
b) the relief of unemployment-
c) the advancement of education, training or retraining. and the provision of work experien￿ and Ihe provision of
work experience particularly among unemployed people and those who by ￿asOn of their financial. cultural social
and health povety are suffering from financial hardship or who are otherwise in charitable need,.
d) the provision of financial assislance. technical assistan￿, business advice or consultancy in order to provide or
promote training arKI employment op￿rtUnitieS for unemployed people and those suffering from financial
hardship.
e) the creation of training and employment opportunities by the provision of workspa￿, buildings an(Vor land for
use on favourable lerms",
Ihe maintenance. improvement or provision of public amenities.
g) the pre5etvalion of buildings or sites of historic or architectural importan￿-
h) the provision and development of recreational faciltties for the public at large or those who by reason of their
youth, age. infimiity or disablement, poverty or social and economic cirCumstan￿s, have need of such faulities.,
il the proledion or conservation of the environment-
j) the provision of public health facilities and childcare- and
k> the promotion of public Safety and the prevention of crime.

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
4. SCDA'5 aims in 202312024
Making a difference in our communtty by improving economic stabilty and opportunity, health and wellbeing and
addressing loneliness and social isolats'on and social cohesion. SCDA services are underpinned by agreed
values".
Driven by need - User and local community imiolvement to identify gaps in services: development of
projects to meet community needs and meeting Ihe needs of the most vulnerable in the community,.
Person centred - holistically meeting needs with integrated services:
Inclusive
working to ensure our services, opportunities and community spaces are accessible and
welcoming to all and allow everyone to participate and contrrbute
Quallty
continuous quality improvement, evidencing irKlividual and community impact" continuing
innovation., and development of effective delivery models-
Building stronger, healthier and more inclusive communltles
developing community assets
including volunteers., developing individual and community leaming and skills to meet current and ￿tUre
needs and support Cu￿nt and ftrture change wtth resilience: and sustainable community-based
initiatives including srKial enterprise:
Working in partnership ~ support effective partnerships between the voluntary, statutory and private
sectors lo address identified community needs.
SCDA currently works through 12 key services delNering: Thriving People, Thriving Communities and Shared
Prosperity.
5. Achievements and performance
Thrivin
Peo
Healthy Lifestyles
SCDA coordinates the delivery of asset-based community development to address health inequalities across East
Sussex.
Developing activities to address the wider detemiinants of health and wellbeing.. including supporting access to
green and blue open spaces by all and encouraging communrty gardens. Research wwth academic partners into
the health and wellbeing impads of a(Less to open spaces.
Wellbeing
Building access to counselling through Sussex community Counselling. Supporting people affected by suicide.
Supporting the mental wellbeing ofyoung people.
Loneliness and Soclal Isolation
Supporting individual and community wellbeing by promoting community connections. Deliverrng befriending
activities and promoting volunteerrng and community messengers.
Young people
Work with Young People aged 8 to 18. delivering infomation and advi￿ through Drop In and a range of youth
activities across the Havens and Lewes. Facilitabng an active Young people's voice through the young People's
Forum.

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Thrivin
Communities:
Famlly Inclusion
Enabling parents and carers to access high quality famity leaming and wider support activities with children.
Actively engaging wth parents through a vibrant Families Forum.
Community Inclusion
Building community engagement and links. supporting access to ServI￿S by local people from diverse ethnic
backgrounds through Sompriti and supporting people who are victim5 of crime.
Community Hubs
Promoting community action and assets through local projects and volunteering and developing community hubs
as community resources.
Envimnment and Cllmate Change
strengthening Gommunity resilience to climate change and animating activities to instigate changes including
active travel and community gardens.
Shared Pros
er
Food Securlty
Coordinating the emergency food response across the Havens and supporting the development of the Lewes
District Food Partnership.
Employablllty
Delivering high quality information, advi￿ and guidance to local people facing multiple barriers to employment.
We support local businesses lo recruit locally. We maintain best practi￿ to the IAGIMatrix quality standard.
Outreach work across Lewes District, Wealden. Eastboume, Hastings and Rother demonslrating the
effectiveness of delivery io meet the needs of people vulnerable in the labour market and access to work, leaming
and volunteering opportunities. Employment Navigators are supporting people to address th6 Positive contribution
of being in work to individual health and well-being. Funding lead for partner delivery in Kent.
Communlty Advice
Services to ensure local and bmely access lo qualty assured, free. confidential, impartial infomiation and
specialist advice across East Sussex, particularly addressing access to welfare benefits and debt specialist
advice, the impacts of inflation and the cost of living and supporting access to advice Ihrough Advice Navigators.
Supporting access to advice to address the wider detemiinants of health and wellbeing.
Social Enterprise
Identifying and realising opportunities to develcp social enterprise lo meet community needs.
In setting our objecttves and planning our activities. SCDA trustees have given careful consideration to the Charity
Commission general guidan￿ on public benefit.
Further details of all SCDA projects and services are contained within the SCDA Annual Report 202312024.

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
6. Financial Review
As always, SCDA'S trustees, on behalf of the people who access SCDA setvices, are most grateful to the funders
and contract dients who have supported SCDA'S work during this last and previous years.
Income
Total income for the year was £5.052,681, a decrease of £17% on the previous year.
Unrestricted income from Charitable activities increased by 60A to £2.330.978. while Restricted income decreased
by 30 % to £2,572,998.
Donation income, the majority of which is unrestricte(l. decreased by 35Yo. However, at £131k, donation income
represents only 30kn of the total income.
Expendtture
Total Expenditure decreased by 7% to £5.145.235 representing 1020A of total income (2022123: glo￿).
Reserves
Restricted funds can only be spent in accordan￿ with mutual agreements with funders. However, trustees can
use the Charity's 'free reserves, as they see fit: as long as this is in furtherance of the charity's objects as
registered WFth the Charity Commission. As a charity whose operations are focused on the more deprived parts
of East Sussex, SCDA has little call on ind"vidual donations of cash, although a significant amount of support is
given in the form of people's generous contribution as volunteers. As a result, the Trustees especially value the
potentsal of free reserves to initiate or give on-going support to SCDA services in response to need, ev&n when
available funding is insufficient.
At 31 March 2024. SCDA'S toial resenfes were £2,493.*5, a decrease of 4°/0 on the previous year end. Tris total
includes unrestricled reserves of £1,161.945, which is a 150A increase on the prior year.
SCDA'S free reserves are calculated as follows:
2024
£1,161,945
£529,462
Total unrestricted ftjnds
Of which.. Unrestricted operational fixed assets
Free reserves
2023
£1.011,309
£581,293
£632,483
£430,016
The Trustees have recently reviewed the Reserves Policy and have set a target of £650k which reflects the
incom& risk inherent in the next 2 years funding and expenditure risks such as redundancy, allowing for'bridging,
gaps belween contracts and grants and investment in fundraising. This target represents just over 3 months
unrestricted expenditure cover.
The charity is operat'ng at 97°h of the target as at 31 March 2024 and monitors progress against the target on a
quarterly basis.

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
7. Plans for the future
The overall direction of SCDA'S activities is set through the 3-year strategic planning cycle. The Vision 2023-25
aims to contribute positively to the quality of life of local people, developing communty assets and maintaining
and developing Services to build healthy and sustainable communities by delivering se￿l¢eS within the 3 themes..
Thriving People
ThrFving Communities
Shared Prosperity
The Board aims to develop the distinctive contributlon of SCDA by developing emphasis on community needs,.
building integrated working intemally to address multiple issues- community links and user involvement, ensuring
services are inclusive., the quality of provision.- effective partnership working externally.
The Board also assesses the impact and the difference SCDA services are making through the co-production of
impact measure5, in(lividual action plans. community impact. independent evaluations and economic evaluation.
SCDA is a development trust, a community-led and C￿nmunIty￿oWned organisation. which worf(s as a 'community
anchor'_ delivering seNices and facilities. finding soltrtions to local problems and helping other organisations and
initiatives succeed. SCDA is independent but works with the public sectoi, private businesses and other
community groups. SCDA aims lo use self-help, trading for social purpose and development of individual and
community assets to bring long-term social, economic and environmental benefits to the community.
8. Dlsclosure of infomjation to auditors
Each of th& truslees has confimied that there is no infomiation of which they are aware which is relevant to the
audit, but of which the audilor is unavrare. They have ftlrther confirmed that they have taken appropriate steps to
identity such relevant intomiation and to estsblish that the auditors are aware of such information.
9. Auditors
A resolution will be put to the Annual General meeting lo appoint auditors for the year ending 31 sl March 2025.
Signed on behalf of the Board of Trustees by..
John Cornish
Trustee (Chair)
November 2024
Helen Macaulay
Trustee (Treasu￿r)
November 2024

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees, who are also the directors for the purposes of compary law. are responsible for preparing the
Tru51ees' Report and the financial statements in accordan￿ with applicable law and United Kingdom Accounting
Standards (Uniled Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard
102 The Financial Reporting Standard in the UK and the Republic of Ireland,.
Company law requires the trustees to Prepa￿ financial statements for each financial year, which give a true and
fair view of the affairs of the charitable company and of the incoming resOU￿S and application of resources,
including the income and expenditure. of the charitable company for that year.
In preparing these financial statements, the trustees are ￿qUIred to..
select suitsble accounting policies and apply them consistently,.
observe the methods and principles of the Charities, SORP-
- make judgements and estimates that are reasonable and prudent: and
prepare the financial statements on the going COn￿M basis unless it is inappropriate to presume that the
charitable Gompany wll continue in operah'on.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accura
at any time the financial position of the charitable company and enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
cha￿table company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities,

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
INDEPENDENT AUDITORS, REPORT
TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
We have audited the financial statements of Sussex Communty Development AS￿latIon Ltd ('the charitable
company,) for the year ended 31 March 2024 thich comprise the Statement of Financial Activities, the Balanc8
Sheet, the Cashflow Statement and notes to the financial statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is applicable
18w and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements:
give a twe and fair view of the state of the charilable company's affairs as at 31 March 2024 and of its
incoming resour￿5 and applicalion of resources for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnion
We conducted our audil in accordance with International Standaids on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorf5 responsibilities for the audit
of the Iinancial statements section of our report. We are independenl of the charitable company in accordan
with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide
basis for our opinion.
Conclusions relating to going concern
We have nothing lo report in respect of the following matters in relation to which the ISAS {UK) require us to
report to you where".
the trustees, use af the going concem basis of accounting in the preparation of the financial
stalements is not appropriale. or
the tmslees have not disclosed in the finanaal statements any identified materral uncertainties that
may cast significant doubt about Ihe charitable company's ability to continue to adopt the going
concern basis of accounting for a period of at least ￿e1ve months from the dale when the financial
stalements are authorised for issue.
Other informatlon
The other information comprises Ihe trustees, report. wthich includes the direclors, report, other than the financial
statements and our auditols report thereon. The trustees are responsible for the other information. Our opinion
on the financial statements does not cover the other information and. except to the extent otherwise explicitly
stated in our report, we do not express any fom) of assurance conclusion thereon.
In connection with our au(fit of the financial statements. our responsibility is to read the other information and. in
doing so, consider whether the other information is materially incon51Stent with the financial statements or our
knowledge obtained in the audil or otherwise appears to be materially misstated. If we identify such matenal
inconsistencies or apparent matenal misststemenls, we are required to detemiine whether there is a mal8rial
misstaterrent in the financial statements or a material misstatement of the other infomialion. If. based on the
work we have performed. we conclude that there is a material misstatement of this other infonnation, we are
required to report that fact.
We have nothing to report in this regard.
10

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
INDEPENDENT AUDITORS. REPORT (CONTINUED)
TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
Opinion on other mattors prescrlbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit,
the information given in the trustees, report, which indudes the directors, report prepared for the
purposes of company law, for the financial year for which the financial statements are prepared is
consistent with the financial statements.. and
the directors, report induded within the trustees, rewrt has been prepared in accordance with applicable
legal requirements.
Matters on which we are requlred to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained during
the audit, we have not identified material misstatements in the directors. included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 20D6
requires us to report to you if. in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us,. or
the financial ststements are not in agreement with the accounting records and retums", or
certain disclosures of trustees. remuneration specified by law are not made". or
we have not received all the information and explanations we requi￿ for our audit.
Responsibilltles of the trustees
As explained more fijlly in the truslees, responsibilities statement, the tnjstees (who are also the directors of the
charitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a Inje and fair view. and for such intemal control as the trustees
determine is necessary to enable the preparation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitsble companys ability
to continue as a going concern. disclosing, as applicable. matters related to going concem and using the going
concem basis of accounting unless the trustees either intend to liquidate Ihe charitable company or to cease
operations, or have no realistic altemative but to do so.
Auditor'5 responsiblllties for the audlt of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements are free from material
mi5Statement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bLrt is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a matenal misstatement when it exists.
Misstatements can arise from fraud or error aTKI are considered material if, individualty or in the aggregate, they
could reasonably be expected to influence the economic decisions of users taken based on these financial
statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's webslte at: www.frc.org.uklauditorsresponsibilities. This description forms part of our
auditor's report.
li

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
INDEPENDENT AUDITORS, REPORT (CONTINUED)
TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
Extent to which the audit wa5 considered capable of detecting Irregularities, Includlng fraud
The objectives of our audit, in respect to fraud, are.. to idents'fy and assess the risks of material misstatement of
the financial statements due to fraud.. to obtain sufficient appropriate audit evidence regarding the assessed risks
of material misstatement due to fraud, through designing and implementing appropriate responses,. and to
respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility
for the prevenb'on and detection of fraud rests with both those charged wth govemance of the entity and its
management.
Our approach was as follows:
We identified areas of laws and regulations that could reasonably bè expected to have a material effect
on the financial st8lements from our general sector experience, and through discussion wth the trustees
and other management (as required by aLJditing standards). and discussed with the trustees and other
management the policies and pro￿dureS regarding compliance with laws and regulats'ons {see below)"
We identified the following areas as those most likely to have such an effect: health and safety. General
Data Protection Regulation (GDPR).. fraud" bribery and corruption, and employment law. Auditing
slandards limit the required audit procedures to identify non-compliance with these laws and regulations
to enquiry of the tnJstees and other management and inspection of regulatory and legal
correspondence. if any. The identified actual or suspected non-compliance was not sufficiently
gnificant to our audit to result in our iesponse being identified as a key audit matter.
We considered the legal and regulatory frameworks directly applicable to the financial statements
reporting framework (FRS 102 and the and Charities Act 2011) and the relevant lax compliance
regulations in the UK:
We considered the nature of the charity's operations. the control environment and financial
performan￿.
We communicated Identified laws and regulations throughout our team and remained alert to any
indicab'ons of non-compliants thr¢Jughout the audit..
We considered the prO￿dureS and controls that the chanty has established to address risks identified,
or thal othewise prevent, deter and detect fraud; and how senior management monitors those
programmes and controls.
Based on this understanding we designed our audit prO￿dureS to identify non-compliance with such laws and
regulations. ￿ere the risk was considered to be higher, we perfonned audit procedures lo address each
identifi'ed fraud risk_ These procedures included.. testing manual joumals,. reviewing the financial statement
disclosures and testing to supporting documentation", perfomiing analytical procedures," and enquirtng of
management, and were designed to provide reasonable assurance that the financial statements were free from
fraud or error.
Owing to the inherent limilations of an audit, there is an unavoidable risk that we may not have detected some
materral misstatements in the financial statements. even though we have property planned and performed our
audit in accordance with auditing standards. For example. the further removed non-compliance with laws and
regulations (irregularities) is from the events and transactions rellected in th8 financial statements, the less likely
the inherently limited procedures required by auditing standards would identify it. The risk is also greater
regarding irregularities occurrrng due to fraud rather than error, as fraud involves intentional concealment.
forgery, collusion, omission or misrepresentalion. We are not responsible for preventing non-compliance and
cannot be expected lo detect nonrycompliance with all laws and regulations
12

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
INDEPENDENT AUDITORS. REPORT (CONTINUED)
TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
Use of our Report
This report is made solely to the charitable company's members, as a body. in accordance ￿th Chapter 3 of
Part 16 ofthe Companies Act 2006. Ouraudit work has been undertaken so that we might state to the charitsble
company's Members those matters we are required to state to thern in an auditorfs report and for no other
purpose. To the fullest exlent pemiitted by law, we do not accept or assume responsibility to anyone other Ihan
the charitable company's members as a body, for our audit work, for this report, or for the opinions we have
formed.
Mark Cummins FCCA (Senlor Sta
for and on behalf of TC Group
Slatutory Auditor
Office.. Steyning. West Sussex
ory Audltorl
Dated".
13

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE
ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Notes
Income
Donations and legacies
Income from investments
121.876
17.998
8,840
130,716
17,998
201,887
3,129
139,874
8,840
148,714
Income from Charitable actlvities
Development of East Sussex
204,816
2.330.978
2.572,988
4,903,966
5,883.043
Totsl income
2.470,852
2.581,828
5,052.680
6,087,859
Ex
enditure
Expenditure on charitable
activltles
Developmenl of East Sussex
2.320.216
2.825.019
5,145,235
5,529,473
Totsl expendlture
2.320.216
2,825.019
5,145.235
5,529,473
Net incomel(expenditure} and net
movement In funds for the year
150,636
(243.191)
(92,555)
558,386
Reconciliation of funds
Fund balances brought
forward at 1 April 2023
1.011,309
1.575,211
2,586,520
2,028,134
Fund balances carrled
forward at 31 March 2024
15
1,161,945
1,332,020
2.493,965
2,586,520
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
All activities of the charity a￿ classed as continuing. There are no recognised gains or losses other than those
reported on the Statement of Financial Activities.
14

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
BALANCE SHEET
AS A T31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
10
1.251,684
1,323,078
Current assets
Debtors
Short tenn deposits. cash at bank
and in hand
11
225.112
184,611
1.471.980
1.802,032
1.697,092
Creditors: amounts falling due within
one year
1,986,643
12
(454.811)
1723.201)
Net current assets
1,242,281
1,263,442
Total assets less current liabilities
2.493.965
2,588.520
The funds of the charity.,
Restricted funds
14
1,332,020
1,575.211
Other charitable funds
Unrestricted income funds
15
1.161,945
1.011,309
Totsl charity funds
2,493,965
2,586,520
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies and constitute the annual accounts required by the Companies House 2006 and
are for circulation lo members of Ihe Company.
The notes on pages 17 to 28 form part ofthese accounts.
The financial statements were approved by the Board on 9th November 2024 and signed on rls behalf by
John Cornish
Trustee (Chalrl
Company Registration No. 03387617
Helen MaGgulay
TnAStee (Treasurer)
15

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
STATEMENT OF CASHFLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities:
Net Incomellexpenditure) for the year
Adjustments for:
Deprecaation charges
Wrile down of fixed assets
Oividends, interest and rents from
investrnenls
{Increase)Idecrease in debtors
Increasel{decrease) in credttors
<92.555)
558.386
23.300
3,094
24,881
21,408
(17.998)
(40.501)
1268,390)
(3,129)
91.944
26.145
11
12
Net cash provided byl{used in)
operating activilles
1393,050)
719,635
Cash flows from investing activities:
Dividends, interest and rents from
investhients
Purchase of tangible a&sels
Sale of tangible assets
17,998
3.129
10
(4,353)
10
45,000
Net cash provlded byl(used in)
investing activities
62,998
11,224)
Change in cash and cash equivalents
in year
{330,052)
718.411
Cash and cash equivalents at the
beginning ofthe year
1.802.032
1,083,621
Cash and ￿$h equivalents at the end
of the year
1.471.980
1.802,032
Cash and cash equivalents above are represented by..
Cash at bank and in hand
.471,980
1,802.032
16

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
Statutory Inforniallon
The charity is a charitable company, limited by guarantee. registered in England and Wales. The
registered office, company number and charity number are detailed on the Legal and Administrative
Information page.
Accounting pollcies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to chanbes preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019)- (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) and the Companies Act 2006.
Sussex Community Development Association Ltd C'SCDA") meets the definition of a public benefit entity
under FRS102. Assets and liabilities are initialFy recognised at historical cost or transaction value unless
otherwse stated in the relevant accounting policy note{s).
After reviewing the charity's forecasts and projections, the trustees hav8 a reasonable expeclation that
the charity has adequate resources to continue in operational existence for the foreseeable fLrture. The
charity therefore continues to adopt the going concem basis in preparing ils financial statements
The financial statements are prepared in Pounds Sterfing, which is the functional currency of the charty
Monelary amounts in these financial statements are rounded to the nearest pound.
2.2 Income
Income is recognised when the charity has entitlement to the funds, any perfomance conditions attached
to the itemls) of income have been met, il is probable that the income wll be received and the amount
can be measured reliaily. Funds received that do not meet these critetia are recorded as deferred income
al the year end.
Incorne from govemment and other grants. whether 'capital' grants or 'revenue' grants. is recognised
when the charity has entitlement to the funds, any performance conditions attached to the g rants have
been met, il is probable that the income will be received and the amount can be measured reliably and is
not deferred.
Other incorne, including investment income, rental income, café income and nursery fee income is
recorded on an accruals basis.
2.3 Expenditure
Expenditure is included on an acGruals basis with the Ir￿0verable element of Value Added Tax included
within the item of expense to which it relates_ Costs relating specifically to a particular activity are allocated
directly, others are apportioned on a basis deemed appropriate by the Trustees upon consideration of the
use of the resource.
Governance costs comprise those costs assolaated wrth meeting the constitutional and stalutory
requirements of the charty and include audit fees and costs linked to the strategic management Df the
charity.
17

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Tangible fixed assets and depreciation
Tangible fixed assets other than freehold land and leasehold property are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each
asset over its expected useful lrfe, as follows:
Leasehold propety
125 years straight line over the temi of the lease
Solar panels
20 years straight line
Youth shellers, Newhaven
25 years straight line
Green gym, Hailsham
5 years straight line
Denton Island YoLrth Cenlre
75 years from 2022
Fixtures, fittings & equipment
Be￿een 200A and 1000k straight line
Long leasehold property is held at fair value. which is based on formal independent valuations. Details of
the most recent valuation can be found in the notes to these accounts. The directors review the valuation
for impairment annually.
2.5 Debtors
Trade and other debtors are recognised at the Settl￿nent amount due. Prepayments are valued at the
amount prepaid.
2.6 Cash at bank and in hand
Cash at bank and in hand includes cash and shorl-term IiqLJid investments. The trustees seek to use
short- and medium-term deposits vthere possible to maximise the retum on monies held at the bank and
to manage cash flow.
Creditors and provisions
Creditors and provisions are recogni*d where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably.
2.8 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financ4al Instruments, and Section
12 '0ther Financial Inslruments Issues, of FRS 10210 all of its financial instruments. Financial instruments
are recognised in the charity's balance sheet when the charity becomes paty to the contractual provisions
of the instrument. Basic financial instruments are recognised at amortised cost
Leaslng and hire purchase commitments
Rentals payable under operating leases are charged against Ir￿ome on a straight line basis over the
period ofthe lease.
2.10 Pensions
The charity operates a defined contribulion pension scheme. Contributions are tharged in the accounts
as they become payable in accordance with the rules of Ihe scheme.
18

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
2.11 Government Grants
Government granls are recognised at the fair value of the asset receive d or receivable when there is
reasonable assuran￿ that the grant conditions will be met and the grants will be re￿ived.
A grant thal specifies performance conditions is recognised in income when the performance Gonditions
are met. ￿ere a grant does not specify perforniance conditions it is recognised in income when the
proceeds are received or receivable. A grant received before the recognits'on crileria are satisfied is
recognised as a liability.
2.12 Employee beneflts
Termination benefits are recognised as an expense when the charity is demonstrably commitled,
without realislic possibility of withdrawal, to a formal detailed plan to either terminate employment before
the normal retirement date, or to provide termination benefits as a result of an offer made to encourage
volunlary redundancy Temiination benefits tor voluntary redundancies are recognised as an expense
if the charity has rnade an offer of voluntary redundancy. it is probable thal the offer will be accepted,
and the number of acceptsnce5 can be estimated reliably.
2.13 Legal status
Sussex Community Development AsscKiab'on Ltd is a company limited by guarantee and has no share
capital. In the event of the charity being wound up, the liability in respect of the guarantee is Ltd to £1 per
member of the charity.
2.14 Accumulated funds
Restricted Funds - these are fvnds donated for use in a particular area or for specific purposes, the use
of which is restricted to that area or purpose.
Unrestncted funds - these are funds. ￿thIch are available for use at the trustees, discretion in furtherance
of the objectives of the charity.
Judgements and key sources of estimation uncertalnty
In the application of the company s accounting policies, the director5 are required to make judgements,
estimates and assumptions about the carying amount of assets and liabilities that are nol readily apparenl
from other sources. The estimates and associated assumptions are based on historical experience and
other factors that are considered to be relevant. Actual resulls may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised, where the revision affects only
thal period. or in the period of the revision and futu￿ periods, where the revision affects both current and
future penods.
Judgements
The following judgements (apart from those involving estimates) have had the most significant effect on
amounts recognised in the financial statements.
Long leasehold valuation
The valuation of long leasehold property is based on a November 2015 ML Chartered Surveyors valuation
report prepared in accordance with the Practice Statements of the Royal Institution of Chartered Surveyors
(RICS) Appraisal and Valuation Standards. On the basis of a wofessional valuation carried out in August
2020 the direclors are of the opinion that the valuation within this repcrt is still appropriate at the balan
sheet date.
Key sources of estimation uncertalnty
The Trustees are of the opinion Ihat there are no ests'mates and assumptions which have a significant risk
of causing a material adjustment to the carrying amount of assets and liabilities.
19

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
4 Donations and legacles
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Donations and gifts
121,876
8,840
130,716
201,687
SCDA benefils greatly from the invclvement enthusiastic support of its many volunteers. detsils of whom
are given in our annual report. In accordance with FRS 102 and the Charitie5 SORP (FRS 102), Ihe economic
contribution of general volunteers is not recognised in the accounts.
Income from charitsble activities
Unrestricted
funds
Restrlcted
funds
Totsl
2024
Total
2023
Grants retsivable
Contracted services
Social enterprise
Room hire
2.572,988
2,572.988
1,947.893
340,721
42.364
4,903,966
3,687,915
1,804,137
354,385
36,606
5,883.043
1.947,893
340.721
42.384
2.330.978
2,572.988
Included within grants receivable are the following:
Age Concern
Aspire Sussex
Big Lottery Fund- Awards forAII
Big Lottery Fund- Cost of LNing
Big Lottery Fund - Get Socially Active Project
Big Lottery Fund - Let's Gel Working 2.7
Big Lottery Fund- Strenglh in NumtErs
Big Lottery Fund - Youth Building Project
Brighlon Housing Trust
Brighton & Hove Food Partnership
Chalk Cliff Trust
Children in Need
Development Twsts Associalion
Easl Sussex Communty vol￿ - VRAC
East Sussex County Council
Eastbourne Borough C￿ncl1- Find Your Future
Emest Kleinwort Charitable Trust
Fitzjohns Foodbank
Friends of Newhaven Foodbank
Hastings Jorough Council
Balance carried forward
12.000
2,890
12,000
21,804
9.999
70,219
5,357
86,630
4,055
120,626
908,181
87.225
50,000
4,700
5.000
8.269
1.700
5.880
1,869,087
130.000
400
11,653
3,200
1.792,560
51,783
13.000
34,215
15,815
28,000
14.477
3.162.763
2,217,962
20

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charltable artivities (continued)
Balance brought forward
2,217,962
3.162.763
Hubbub
Lewes Districl Counrjl - Communty Navigator
Lewes District Counal - Community Safety Partnership
Lewes District Council - Cost of Living Crisis
Lewes District Council - Find Your Future
Lewes District Council- Newhaven Towns Funding
Lewes Distrrct Council - Warm Spaces
Lewes District Council- Food Bank
Masonic Charrlable Fund
National Foundation for Youth Music
National Heritage Lottery Fund
Newhaven Town Council- Foodbank
Newhaven Town cour￿11 - Youth funding
Newhaven T¢)wn Council- Fish Feslival
Newhaven Young People's Forum
NHS East Sussex Clinical Commissioning Group
NHS Sussex Integrated Care Group
pea￿haVen Town Council - Foodbank
Porchlighl- Aspirations Proje(X
Rother District Council
South Downs National Park Authority
Southover Manor Trust
Sport England
Sussex Community Foundatio
Sussex poli￿ - Rural Domestic violen￿ & AbL￿e and Bexhill Human Library
Suslain2ble Food Pla￿S - Soil Associalion
The Homity Trust
The Pilgrim5 Trust
The Steel Charilable Trusl
The Trees Community Associalion
Tc)wner Gallery
University of Brighton
Other grants
7,000
10,000
6,914
4.000
S2.128
30,187
6,000
5.000
18,000
25.000
8.838
18,225
6,960
5.000
3,300
18,225
7,083
3.300
15,996
19,740
40,000
300
165.189
590
13.442
750
(7,644)
60,488
1,620
10.000
4.000
30,300
20.000
1,000
10,000
2,000
23,300
13,000
13.000
95,960
79,758
3,000
1,662
27,567
3,687,915
2.572,988
21

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Total expendlture
Staff
costs
Depreciation
Other
costs
Total
2024
Total
2023
Charltable activities
Develo
ment of East Sussex
Activities undertaken
directly
Support and governance
cosls
1,872,467
26,394
2,895,530
4.794,391
5.214,708
314,520
36,324
350,844
314,765
Total Resources
Expended
2,186,987
26.394
2.931.854
5,145,235
5,529,473
Govemance costs include amounts paid to the charity's auditors of £14.400 (2023.. £13,500) for audit fees and £nil
(2023= £nil) for non-audit fee5.
Analysis of support and governance ¢05ts
Totsl
2024
Total
2023
Staff costs
Other administration
Legal and professional fees
Audit and accountancy
314,520
22,840
285
13.199
272,309
22.772
4,475
15,209
314,765
350,844
22

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Fund movements: Statement of Financial Activities - Year to 31 March 2023
2023
Total
funds
Unrestricted
funds
Restricted
funds
Notes
Income
Donations and legacies
Income from investments
174,392
3.129
177,521
27,295
201,687
3,129
204.816
27.295
Incoming resources from charttable activltles:
Development of East Sussex
2.195,128
3,687,915
5,883.043
Total income
2.372,649
3.715.210
6,087,859
Ex
endlture
Charitable actlvities",
Development of East Sussex
2,155.735
3,373,738
5,529,473
Total expenditure
2.155,735
3.373.738
5,529,473
Net movement in funds
216,914
341,472
558,386
Fund balances broughtforward at 1 Aprll 2022
794,395
1,233.739
2,028,134
Fund balances carried forward at 31 March 2023
1,011,309
1,575.211
2,586,520
23

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of employee numbers and costs. trustee remuneratlon and expenses. and the cost of key
management personnel
The charity'5 trustees were not paid nor did they receive any other benefits trorn employment y￿th SCDA
12Q23.' £nil) neither were they reimbursed expenses during the year {2023. £nil). Except as disclosed in
note 17 Related Parties. no twstee received payment for professional or other service5 supplied lo the
charity {2023: £nil).
The key management person￿1 of the charity comprise the Chief Executive Offi￿r. Finance Director and
HR Director. The toial employee beneffts of the key management personnel of the charity were £171.158
{2023= £187,332).
Number of employees
The average monthly number of employees as full time equivalents during the year was-
2024
Number
2023
Number
Project workers
Adminislration and support
55
71
63
The full-time equivalent staff numbers are reported above. The total number of full and part-ts'me staff
employed at 31 March 2024 was 94 (2023.. 85).
Employment costs
2024
2023
Wages and salaries
Social securty costs
Other pension costs
1,977.030
157.617
52,340
2,186,987
2.072,719
160.377
56.713
2,289,809
Employment costs include redundancy costs totalling £4.932 (2023.. £3,247).
There is a provision of £6,500 for unpaid pension contributions for staff on matemty leave where the employer
has an obligation to compensate the employees for loss of employee contrrI￿I1OnS due to the difference
between contractual salary and maternity pay.
Number of employees ￿thoSe emolumerrts for the year exceeded £60,000..
2024
2023
£70,000- £79,999
Contributions totalling £2,250 (2023.. £2,268) were made during the year lo a pension scheme on behalf
of the above employee5.
24

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Tanglble fixed assets
Land and
buildings
Youth
shelters &
Green Gym
Computer
EqulpmenL
Trishaw &
Boilers
Solar panels
Total
Cost
At 1 April 2023
Disposals
Additions
At 31 March 2024
1,387.255
(84,805)
5,748
1,308.198
24.649
26,642
97,305
1,535,851
(84,805)
5,748
1,456.794
24,649
26.642
97.305
Depreclatlon
At 1 April 2023
Disposallwrite off
Charge for the year
At 31 March 2024
108,323
{34,057}
14.158
88,424
20.387
15,953
68,110
212,773
(34.057)
26.394
205,110
540
20,927
6,831
22,784
4,865
72.975
Net book value
At 31 March 2024
1,219.774
3,722
3.858
24,330
1,251,684
At 31 March 2023
1,278,932
4.262
10,689
29,195
1,323,078
The net book value of land and bulldlngs comprises:
2024
2023
Freeholds (Hailsham Properties 50 years from 2016)
Long leaseholds (over 50 years)
Youth Building (brought into use in AFKrl 2020)
45,000
726,560
507,372
1,278,932
719,640
500,134
1,219.774
The charity's freehold and leasehold interest in 2&28A North Street. Hailsham was sold in October 2023. The
resulting loss on disposal of £727 is induded in Other Costs.
Comparable historical cost for the land and buildings included at valuation:
2024
972.139
165,542
2023
972,139
147.765
Cost
Accumulated depreciation
At 31 March 2024
816.597
824,374
All other tangible fixed assets are stated at historical cosL
25

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Debtors
Total
2024
Total
2023
Trade debtors
Prepayment5 and accrued income
214,894
10.218
225,112
170,862
13,749
184,611
12 Creditors: amounts falling due within one year
Total
2024
Total
2023
Trade creditors
Taxes and sorAal security costs
Other creditors
Accruals
Deferred income
195.670
145,761
34,766
16,189
62,425
454.811
279.066
144.039
33,078
29,339
237,679
723,201
Deferred income outstanding at the balance sheet date comprises of various income streams where the
income recognition criteria outlined in the Statement of Recommended practi￿ (FRS 102) has not been
met.
13 Pension and other post-retirernent benefit commitments
The charity makes payments on behalf of the majority of Tts Staff to indrvidual defined contribution pension
schemes. Amounts payable by the employer in the year were £54:893 {2023. £56.713) and £22.947 {2023.
£11.899) was outstanding at the year end.
26

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Restricted funds
The income fijnds of the charity include restricted fvnds comprising the following unexpended balances of
donations and grants held on trust for specific purposes..
Movement in funds
Incomlng
Resources Balance at 31
resources
expended
March 2024
Balance at 1
April 2023
Youth Shelters
Children and Family Centre Capital
Advice & Inclusion
Food Securtty
Sompnti
Solar Panels
Employability
Wellbeing
Youth projects
SCDA projects Youth Building
DICC Community Gardens
Community Hubs
Environment & Climate Change
Children & Families
Healthy Lifestyles
Social Enterprise
SCDA other
4.263
203,870
380,070
130.026
28,410
29.195
54,219
13,042
150.213
504,457
13.550
5.000
33,934
24.962
540
3,723
196.950
116,299
50,970
12,903
24,330
285,950
6,920
1,118,198
279,418
42,427
4,865
430.867
13.042
154,505
7,238
12,437
98,861
111,267
67,743
443.304
30,187
3,200
2,825,019
854.427
200.362
26.920
662,598
134.853
130.561
497,219
1,113
1.899
1,380
8,723
95,760
78,713
51,504
443.304
30.187
3.200
2,581.828
1.575.211
1.322,020
A portion of the remaining value of SCDA'S 125 year lease on its Children and Family Centre (Denton Island
Community Centre) is reported as a restricted fund. The Trustees recognise that their discretion over the
use of this fund is restricted lo the purpose agreed with each funder. In certain circumstances where either
the leas8 is sold orthe use ofthe building is changed. orin some cases both ofthese, the funderfs permission
is required if the Charity is to relain the funds. In some cases the restriction is time limited_ The Trustees are
committed to running the Children and Family Centre for the benefit of Newhaven residents in the long term
and therefore consider the possibility of either selling the lease or significantly changing its use to be remote.
Other restricted fvnds are as descnbed in the Trustees. Report.
27

SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
2024
Fund balances at 31 March 2024 are represented by".
Tangible fixed assets
Current assets
Creditors". amounts falling due within one year
529,462
1,087.294
{454,811)
1.161.945
722,222
609,798
1,251.684
1.697,092
(454,811)
2,493,965
1.332.020
Unrestricted
funds
Restrlcted
funds
Total
2023
Fund balances at 31 March 2023 are represented by:
Tangible fixed assets
Current assets
Creditors.. amounts falling due wtthin one y
581,293
1,153.217
(723.201)
1,011.309
741,785
833,426
1.323,078
1,986,643
(723,201)
2,586,520
1.575.211
16 Commitments under operatlng leases
At 31 March 2024 the company had total commitments under non-cancellable operating lease5 as follows..
Land and buildlngs
Other
2024
2024
2023
2023
Due within one year
Due between two and five years
50.568
14,000
30,648
8.520
7.248
1,270
64.568
30,648
15,768
1,270
In addition to the above the company is committed lo the payment of ground rent at a rate of £4,000 per
annum in respect ol a 125 year lease on the Denton Island Community Centre ￿lch commenced on 16
November 2003.
Lease payments recognised as an expense in the year amounted to £77.988 (2023.. £137.954).
17 Related parties
The following transacbons with related parties had the potential to inhibit SCDA from pursuing its aims
independently. SCDA is a community organisab'on making such relationships common and the Trustees
are satisfied that SCDA'S separate interests have been fully served in relaknon to these transactions.
SCDA contracted with Brighton Electrical Servi￿$ of which Simon Upton is the owner, for maintenance
work at a total cost of£l.287 (2023.. £1.999). Mr Upton is married to Amber Upton the HR Director.
28